Reviewable Taxation Decisions

	Reviewable Taxation Decisions The decisions of by Australia's Commissioner of Taxation broadly fall into two categories: reviewable and non-reviewable. Reviewable decisions may be objected against first through an administrative process.Part IVC of the Taxation Administration Act 1953 (Cth). Process A taxpayer objects to a decision and this is first reviewed by an officer of the Australian Taxation Office. The objection is either allowed, in which case the taxpayer has generally won, or it is disallowed, in which case the taxpayer can object to the disallowance. If the taxpayer objects to a disallowance, the same process takes place but with a member of the Administrative Appeals Tribunal instead of a taxation officer. Following a disallowance at the Administrative Appeals Tribunal, the taxpayer can then object to the Federal Court of Australia The Federal Court of Australia is an Australian superior court of record which has jurisdiction to deal with most civil disputes governed by federal law (with the ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu]
	Australia Australia, officially the Commonwealth of Australia, is a Sovereign state, sovereign country comprising the mainland of the Australia (continent), Australian continent, the island of Tasmania, and numerous List of islands of Australia, smaller islands. With an area of , Australia is the largest country by area in Oceania and the world's List of countries and dependencies by area, sixth-largest country. Australia is the oldest, flattest, and driest inhabited continent, with the least fertile soils. It is a Megadiverse countries, megadiverse country, and its size gives it a wide variety of landscapes and climates, with Deserts of Australia, deserts in the centre, tropical Forests of Australia, rainforests in the north-east, and List of mountains in Australia, mountain ranges in the south-east. The ancestors of Aboriginal Australians began arriving from south east Asia approximately Early human migrations#Nearby Oceania, 65,000 years ago, during the Last Glacial Period, last i ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu]
	Commissioner Of Taxation The Australian Taxation Office (ATO) is an Australian statutory agency and the principal revenue collection body for the Australian Government. The ATO has responsibility for administering the Australian federal taxation system, superannuation legislation, and other associated matters. Responsibility for the operations of the ATO are within the portfolio of the Treasurer of Australia and the Treasury. As the Australian government's principal revenue collection body, the ATO collects income tax, goods and services tax (GST) and other federal taxes. The ATO also has responsibility for managing the Australian Business Register, delivering the Higher Education Loan Program, delivering many Australian government payments and administering key components of Australia's superannuation system. History During the colonial period of the 1800s, a number of landholders had secured large tracts of arable land in Australia. After the states federated in 1901 to form the Commonwealth of ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu]
	Australian Taxation Office The Australian Taxation Office (ATO) is an Australian statutory agency and the principal revenue collection body for the Australian Government. The ATO has responsibility for administering the Australian federal taxation system, superannuation legislation, and other associated matters. Responsibility for the operations of the ATO are within the portfolio of the Treasurer of Australia and the Treasury. As the Australian government's principal revenue collection body, the ATO collects income tax, goods and services tax (GST) and other federal taxes. The ATO also has responsibility for managing the Australian Business Register, delivering the Higher Education Loan Program, delivering many Australian government payments and administering key components of Australia's superannuation system. History During the colonial period of the 1800s, a number of landholders had secured large tracts of arable land in Australia. After the states federated in 1901 to form the Commonwealth ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu]
	Administrative Appeals Tribunal The Administrative Appeals Tribunal (AAT) is an Australian tribunal that conducts independent merits review of administrative decisions made under Commonwealth laws of the Australian Government. The AAT review decisions made by Australian Government ministers, departments and agencies, and in limited circumstances, decisions made by state government and non-government bodies. They also review decisions made under Norfolk Island laws. It is not a court and not part of the Australian court hierarchy; however, its decisions are subject to review by the Federal Court of Australia and the Federal Circuit Court of Australia. The AAT was established by the ''Administrative Appeals Tribunal Act 1975'' and started operation in 1976. On 1 July 2015, the Migration Review Tribunal, Refugee Review Tribunal and Social Security Appeals Tribunal became divisions of the Administrative Appeals Tribunal. In December 2022, Attorney-General Mark Dreyfus announced that the AAT will be abolished and ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu]
	Federal Court Of Australia The Federal Court of Australia is an Australian superior court of record which has jurisdiction to deal with most civil disputes governed by federal law (with the exception of family law matters), along with some summary (less serious) and indictable (more serious) criminal matters. Cases are heard at first instance by single judges. The court includes an appeal division referred to as the Full Court comprising three judges, the only avenue of appeal from which lies to the High Court of Australia. In the Australian court hierarchy, the Federal Court occupies a position equivalent to the supreme courts of each of the states and territories. In relation to the other courts in the federal stream, it is superior to the Federal Circuit and Family Court of Australia for all jurisdictions except family law. It was established in 1976 by the Federal Court of Australia Act. The Chief Justice of the Federal Court is James Allsop. Jurisdiction The Federal Court has no inherent jurisdicti ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu]